The Hon’ble Delhi High Court in the case of M/s Vianaar Homes Pvt. Ltd [ W.P.(C) 2245/2020 & CM APPL. 7832/2020 dated November 3, 2020] has held that Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 (“CGST Act”), specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. including service tax audit under Rule 5A of the Service Tax Rules, 1994 (“Service Tax Rules”), as said Rule framed under the repealed or omitted chapter V of the Finance Act, 1994 (“Finance Act”), is saved.